Before presentation of the petition referred to in section 191 of this title to the court for consideration it shall be submitted to the United States attorney who, if satisfied as to the correctness of the valuation as shown by the inventory and sworn to, shall approve the petition in the margin thereof and certify the amount of inheritance tax to be paid to the Territory. If the United States attorney refuses to approve the petition, the petitioners may present it to the court and cause a rule to issue on the United States attorney ordering him to show cause why the inheritance tax should not be fixed and the petition approved.